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Information for ruling 600007884

This section is Advance Tariff Ruling

Start date
04 Dec 2023
Expiry date
03 Dec 2026
Description
Pack of two brightly coloured balls for dogs, designed to look like tennis balls. Each has a two colour design, in yellow and orange, and in yellow and blue. They are constructed with a rubber core, covered with a felt type material and have a seam running around the centre. The balls are for sale to trade and come packaged in a polybag with a cardboard header illustrating that they are intended for dogs. Weight: 63g
Keywords
  • TENNIS BALLS
  • FOR PETS
  • BALLS
  • OF RUBBER
  • FOR DOGS
  • FOR OUTDOOR USE
  • FOR ANIMALS
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg. 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect: a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg. 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 4016 Other articles of vulcanised rubber other than hard rubber GIR 5 (b) - Has been used to identify the type of packaging – a polybag with a cardboard header GIR 6 - Has been used to classify the goods to subheading level 401699 Other than of cellular rubber; Other than previously specified in the Heading 8 Digit Code 40169997 Other than For motor vehicles of headings 8701 to 8705; Other than Rubber-to-metal bonded parts 10 Digit Code 4016999790 Other than For technical uses, for use in civil aircraft or Tyre moulding bladder Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) General Note to Chapter 95 refers Harmonised System Explanatory Notes (HSENs) to Heading 9506 refers Chapter Note 1 to Chapter 40 refers Harmonised System Explanatory Notes (HSENs) to Chapter 40 refers Harmonised System Explanatory Notes (HSENs) to Heading 4016 refers